Anda di halaman 1dari 46

6 -1

CHAPTER

Job Order
& Process
Costing

Perbedaan antara Job-Order dengan


Process Costing
Job
Job order
order costing
costing
  Banyak
Banyak pesanan
pesanan yang
yang
dikerjakan
dikerjakan selama
selama periode.
periode.
  Biaya-biaya
Biaya-biaya diakumulasi
diakumulasi
oleh
oleh masing-masing
masing-masing
pesanan.
pesanan.
  Kartu
Kartu Biaya
Biaya Pesanan
Pesanan
sebagai
sebagai dokumen
dokumen kunci.
kunci.
  Unit
Unit cost
cost dihitung
dihitung
berdasarkan
berdasarkan pesanan.
pesanan.

Process
Process costing
costing
  Produk
Produk Tunggal
Tunggal yang
yang
dihasilkan
dihasilkan selama
selama periode
periode
waktu
waktu yang
yang panjang.
panjang.
  Biaya-biaya
Biaya-biaya diakumulasi
diakumulasi
berdasarkan
berdasarkan departemen.
departemen.
  Department
Department production
production
report
report adalah
adalah dokumen
dokumen
kunci.
kunci.
  Unit
Unit costs
costs dihitung
dihitung
berdasarkan
berdasarkan departemen
departemen

6 -2

6 -3

6 -4

6 -5

Job Order Costing


Biaya per unit dihitung pada saat

pesanan selesai diproduksi dengan


cara membagi jumlah biaya produksi
yang dikeluarkan untuk pesanan
tersebut dengan jumlah unit produk
yang dihasilkan dalam pesanan yang
bersangkutan.

6 -6

ARUS FISIK PRODUK


Bahan Baku

Tenaga
Kerja

Overhead

PRODUK
JADI

6 -7

ARUS BIAYA PERUSAHAAN


MANUFAKTUR
Bahan

Bahan Baku
Langsung

Bahan tdk
Langsung
BOP
Tenaga
Kerja tdk
Langsung

Tenaga
Kerja

6 -8

Barang
Dalam
Proses
Tenaga
Kerja
Langsung

Barang
Jadi
Harga
Pokok
Penjualan

ARUS BIAYA PERUSAHAAN


MANUFAKTUR

BAHAN
TENAGA
KERJA
Overhead

PROSES
PRODUKS
I

PRODUK
JADI

6 -9

JUAL

BAHAN

BARANG DALAM
PROSES

XX

XX

XX

BIAYA
OVERHEAD

BIAYA T K
XX

XX
XX

XX
XX
XX

XX

XX
XX
XX

XX

PRODUK
JADI
XX

HPP
X

TIPE MANUFAKTUR PROSES


Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

Picking

Encapsulating

6 -10

Sequential
Processing
Bottling

Finished
Goods

6 -11

Parallel Processing
(hard disk drives for personal computers)
Process 1

Process 2
Assembly

Process 3
Production
Productionand
and
assembly
assemblyof
of
write-head
write-headand
and
Production
of
disk
Production
of
diskdrive
drive
circuit
circuitboard
board

Process 4
Testing
Testingof
of
write-head
write-headand
and
disk
drive
disk
drive
Testing
Testingof
of
circuit
circuitboard
board

Finished
Goods

6 -12

Flow
Flow of
of Manufacturing
Manufacturing Costs
Costs Through
Through the
the
Accounts
Accounts of
of aa Process-Costing
Process-Costing Firm
Firm (Healthblend)
(Healthblend)
Picking Department
Work in Process
Materials:
Herbs
Vitamins
Minerals
Picking labor
Applied OH

Encapsulating Dept.
Work in Process
Transferred-in
from Picking
Materials:
Capsules
Encapsulating
labor
Applied OH

Bottling Dept.
Work in Process
Transferred-in
from
Encapsulatin
g
Materials:
Bottles
Bottling
labor
Applied OH

6 -13

6 -14

A
report
provides
AInproduction
production
report
provides
process
cost,
costs
are
Ininformation
process cost,about
coststhe
are
information
about the
summarized
by
department
summarized
by
department
physical
units
processed
in
aa
physical
units
processed
in
for
aa period
time
in
fordepartment
period of
ofand
timethe
in aa
departmentreport.
and the
production
production report.
manufacturing
manufacturing costs.
costs.

6 -15

6 -16

6 -17

6 -18

Equivalent
Equivalent Units
Units of
of Production
Production
Concept:

=
100 units completed

= 100 equivalent units

=
200 units, 50% completed

= 100 equivalent units

Continued
Continued

6 -19

6 -20

6 -21

6 -22

Preparing
Preparing aa Production
Production Report
Report
1. Physical units flow analysis
2. Calculation of equivalent units
3. Computation of unit cost
4. Valuation of inventories (goods transferred
out and ending work in process)
5. Cost reconciliation

Unit Ekuivalen
(Metode Rata-rata Tertimbang)

6 -23

Mencampur bersama-sama biaya

biaya dan unit dari periode yang telah


lewat dan periode sekarang

6 -24

Weighted
Weighted Average
Average Method
Method
Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

Production:
Units in process, July 1, 75% complete
Units completed and transferred out
Units in process, July 31, 25% complete
Costs:
Work in process, July 1
Cost added during July

20,000
50,000
10,000
$ 3,525
10,125

Weighted
Weighted Average
Average Method
Method
Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements
BWIP Cost

July Cost

$3,525

$10,125
$13,650

Total Manufacturing Cost

6 -25

6 -26

Weighted
Weighted Average
Average Method
Method
Output for July
60,000 Total Physical Units
BWIP

Becomes 52,500
Equivalent Units
20,000

Units Started and Completed

30,000
EWIP, 25% Complete

+
2,500
52,500

6 -27

Weighted
Weighted Average
Average Method
Method
Cost Assignment:
Cost/Unit = $13.650 52,500 = $0.26
Transferred Out ($0.26 x 50,000)
EWIP ($0.26 x 2,500)
Total Cost Assigned

$13,000
650
$13,650

6 -28

Step
Step 1:
1: Physical
Physical Flow
Flow Schedule
Schedule
Units to account for:
Units in beginning work in process (75% complete)
Units started during the period
Total units to account for
Units accounted for:

20,000
40,000
60,000

Unit completed and transferred out:


Started and completed

30,000

From beginning work in process

20,000 50,000

Units in ending work in process (25%


complete)
Total units accounted for

10,000
60,000

6 -29

Step
Step 2:
2: Calculation
Calculation of
of Equivalent
Equivalent Units
Units
Weighted Average Method
Units completed

50,000

Add: Units in ending work in process x Fraction


complete (10,000 x 25%)
Equivalent units of output

2,500
52,500

Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

6 -30

Step
Step 3:
3: Computation
Computation of
of Unit
Unit Cost
Cost

$13,650
52,500

$0.26 per equivalent


unit

6 -31

Step
Step 4:
4: Valuation
Valuation of
of Inventories
Inventories
Cost of goods transferred to the encapsulating
department:
50,000 equivalent units x $0.26
Ending inventory:
2,500 equivalent units x $0.26

Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

$13,000
650

6 -32

Step
Step 5:
5: Cost
Cost Reconciliation
Reconciliation
Goods transferred out
Goods in ending work in process
Total costs accounted for

$13,000
650
$13,650

Healthblend
Healthblend
Nutritional
Nutritional
Supplements
Supplements

The
manufacturing
costs to
account for are
also $13,650.

6 -33

Production
Report

Weighted
average

Healthblend Company
Picking Department
Production Report for July 2004

6 -34

UNIT INFORMATION
Physical Flow
Units to account for:
Units in beginning
work in process
Units started
Total units to
account for
Equivalent Units
Units completed
Units in ending
work in process
Total equivalent units

Units accounted for:


Units completed
20,000
Units in ending
40,000
work in process
Total units
60,000
accounted for
50,000
2,500
52,500

Continued
Continued

50,000
10,000
60,000

6 -35

COST INFORMATION
Costs to account for:
Beginning work
in process
Incurred during
period
Total cost to
account for

$ 3,525
10,125
$13,650

Cost per equivalent unit $

0.26
Continued
Continued

6 -36

Ending
Costs accounted
WIP
Total for:
Goods transferred out ($0.26 x
50,000)
Goods in ending work in
process ($0.26 x 2,500)
Total cost accounted for

Transferred
Out

$13,000

---

$13,000

--$13,000

$650
$650

650
$13,650

6 -37

Production Report
Fifo Costing

6 -38

6 -39

FIFO
FIFO Method
Method
BWIP Cost

July Cost

$3,525

$10,125

BWIP
Units

CurrentPeriod Units

6 -40

FIFO
FIFO Method
Method
Output for July
60,000 Total Physical Units
BWIP

Become 37,500
Equivalent Units
5,000

Units Started and Completed


30,000

EWIP, 25% complete


2,500
37,500

6 -41

FIFO
FIFO Method
Method
Cost Assignment:
Unit Cost = $10,125 37,500 = $0.27
Transferred Out:
From beginning work in process

$ 3,525

Complete BWIP ($0.27 x 5,000)

1,350

Started and Completed in July


($0.27 x 30,000)

8,100

EWIP ($0.27 x 2,500)


Total Cost Assigned

675
$13,650

FIFO

Healthblend Company
Picking Department
Production Report for July 2004
UNIT INFORMATION

Units accounted for:


Units in beginning
work in process
Units started during
the period
Total units to
account for

20,000
40,000
60,000

Continued
Continued

6 -42

6 -43

Physical Equivalent
Flow
Units
Units accounted for:
Units started and completed
Units completed from beginning work
in process
Units in ending work in process
Total units accounted for

30,000

30,000

20,000
10,000
60,000

5,000
2,500
37,500

Continued
Continued

6 -44

COST INFORMATION
Costs to account for:
Beginning work
in process
Incurred during
period
Total cost to
account for

$ 3,525
10,125
$13,650

Cost per equivalent unit $

0.27
Continued
Continued

6 -45

Ending

Transferred

WIP
Total for:
Costs accounted
Units in beginning work in process:
From prior period
$ 3,525
From current period
($0.27 x 5,000)
1,350
Units started and completed
($0.27 x 30,000)
8,100
Goods in ending work in process
($0.27 x 2,500)
--Total cost accounted for
$12,975

Out

---

$ 3,525

---

1,350

---

8,100

$675
$675

675
$13,650

6 -46

Chapter Six

The
The End
End